UNDP's own records and other assets in Pyongyang have clearly been safeguarded and are now in the possession of the World Food Programme. These include computers, laptops, servers, hard drives, and all records, including financial, personnel and site visit records. As UNDP property, these assets have not been and will not be transferred to the DPRK authorities and will be readily available to the auditors.
Project assets are being transferred to the DPRK authorities in one of two ways. If the project has been closed, UNDP has transferred the formal title for these assets to the DPRK authorities, as is standard practice in all countries in which UNDP operates. If the project has been suspended, the DPRK authorities have signed for custody of the assets until a final determination on the future of the programme is reached by UNDP's Executive Board.
It is important to note that in all cases the DPRK authorities were already in possession of the assets, in some cases for several years depending on the duration of the project. Nothing new has been 'given' or physically transferred to the DPRK authorities.
A full inventory of all assets and their value will be completed before the staff leaves the country.